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2015_Approved Budget and CIP.pdf
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2015_Approved Budget and CIP.pdf
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City of Roseville — 2015 Budget <br />Special Assessment - A charge made against certain properties to defray all or part of the cost of a <br />specific capital improvement that benefits primarily those properties. <br />Special Purpose functions include information technology, communications, license center, lawful <br />gambling enforcement, and parks maintenance. <br />State Aid monies refer to a variety of both general and specific aids provided by the State of Minnesota. <br />It includes funding for police training, fire equipment, street maintenance and repair, and others. <br />Supplies and Materials include office supplies, motor fuel and vehicle supplies, clothing and protective <br />gear, street repair materials, and salt/sand purchases. <br />Tax Capacity — a formula used to represent the taxable property value of a parcel(s) within the City and <br />is used to determine the ]ocal tax rate. <br />Tax Levy — See `Property Taxes'. <br />Tax Increment Financing (TIF) - A method of financing by which improvements made in a designated <br />area are paid by the taxes generated from the added taxable value of the improvements. <br />Trust Operations includes endowment funds used to offset general taxes, and to maintain the City- <br />owned Roseville Lutheran Cemetery. A decrease in available funds will result due to falling interest <br />rates, which in turn generate less interest earnings. The principle endowment of these funds remains <br />intact. <br />User Fees — Refers to charges paid by end users for the purchase of City services. User fees are <br />typically associated with recreational programs and water and sewer services.. <br />Variance Board — is a Council-appointed Board charged with the task of reviewing requests by <br />Roseville landowners for variances under the City's Land Use Code(s). <br />Vehicle Replacement Program — Through departmental depreciation charges, the City establishes a <br />Vehicle Replacement Fund that is used to replace City vehicles at the end of their useful life. For each <br />vehicle class, a replacement schedule is determined based on the vehicle's use, and expected wear and <br />tear. <br />132 <br />
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